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Najran Cement CoSAU:3002 +0.35%59 Return-on-Tangible-Equity is 1.20% as of Mar. 2026, which is 61% below its 10-year median of 3.11. GuruFocus rates SAU:3002 with a GF Score™ of 59/100 and a GF Value™ of ﷼9.22 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 398 Building Materials companies, Najran Cement Co ranks worse than 68.34% on this metric.
Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. Najran Cement Co's annualized net income for the quarter that ended in Mar. 2026 was ﷼24.4 Mil. Najran Cement Co's average shareholder tangible equity for the quarter that ended in Mar. 2026 was ﷼2,038.0 Mil. Therefore, Najran Cement Co's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was 1.20%.
The historical rank and industry rank for Najran Cement Co's Return-on-Tangible-Equity or its related term are showing as below:
SAU:3002'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -4.22 Med: 3.11 Max: 9.97
Current: 1.26
During the past 13 years, Najran Cement Co's highest Return-on-Tangible-Equity was 9.97%. The lowest was -4.22%. And the median was 3.11%.
SAU:3002's Return-on-Tangible-Equity is ranked worse than 68.34% of 398
companies
in the Building Materials industry
Industry Median: 5.055
vs SAU:3002: 1.26
Najran Cement Co (SAU:3002) Return-on-Tangible-Equity Explanation
Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.
Be Aware
Net Income is used.
Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.
Najran Cement Co Return-on-Tangible-Equity Related Terms
Najran Cement Co Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Najran Cement Co's Return-on-Tangible-Equity can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
SAU:3002 vs CRH, VMC, MLM: Return-on-Tangible-Equity Comparison
For the Building Materials subindustry, Najran Cement Co's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Najran Cement Co Return-on-Tangible-Equity vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Najran Cement Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Najran Cement Co's Return-on-Tangible-Equity falls into.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
In the calculation of annual Return-on-Tangible-Equity, the net income of the last fiscal year and the average total shareholder tangible equity over the fiscal year are used. In calculating the quarterly data,
the net income data used here is four times the quarterly (Mar. 2026) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 1.20% mean?
Najran Cement Co (SAU:3002) has a Return-on-Tangible-Equity of 1.20% as of Mar. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Najran Cement Co and its competitors. This is 61% below median its historical median of 3.11. According to the industry distribution chart, Najran Cement Co ranks #272 out of 398 companies in the Building Materials industry, placing it in the top 68.3%.
Is Najran Cement Co's Return-on-Tangible-Equity too high?
Najran Cement Co's current Return-on-Tangible-Equity of 1.20% is 61% below median its 10-year median of 3.11. The Building Materials industry median Return-on-Tangible-Equity is 5.06. Najran Cement Co's value of 1.20% is 76.3% below this industry median. Based on the distribution chart, Najran Cement Co ranks #272 out of 398 companies in the Building Materials industry, which is below the industry midpoint. Overall, Najran Cement Co has a GF Score™ of 59/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Najran Cement Co's Return-on-Tangible-Equity compare to CRH and VMC?
According to the Building Materials industry distribution chart, Najran Cement Co ranks #272 out of 398 companies for Return-on-Tangible-Equity. This places Najran Cement Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 5.06. Najran Cement Co's value of 1.20% is 76.3% below this benchmark. While the company's 10-year median is 3.11 vs. the industry median of 5.06, Najran Cement Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Return-on-Tangible-Equity for a Building Materials company?
The median Return-on-Tangible-Equity among Building Materials companies is 5.06, based on 398 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Najran Cement Co's current Return-on-Tangible-Equity of 1.20% is 76.3% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Return-on-Tangible-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Najran Cement Co and its competitors. For the Building Materials industry, the median Return-on-Tangible-Equity is 5.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Najran Cement Co's current Return-on-Tangible-Equity is 1.20%, which is 61% below median its own 10-year median of 3.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Najran Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Najran Cement Co (SAU:3002) is currently considered Possible Value Trap. The stock's GF Value™ is ﷼9.22, compared to a current price of ﷼5.72 — trading 38% below its estimated fair value. The current Return-on-Tangible-Equity is 1.20%, which is 61% below median its 10-year median of 3.11 and 76.3% below the Building Materials industry median of 5.06. Najran Cement Co's overall GF Score™ is 59/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For Najran Cement Co (SAU:3002), the current Return-on-Tangible-Equity is 1.20% as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Najran Cement Co (SAU:3002) Overvalued in 2026?
Based on GuruFocus' analysis, Najran Cement Co stock appears to be undervalued.
The current stock price of ﷼5.72 is trading 38% below its estimated GF Value™ of ﷼9.22.
GuruFocus considers Najran Cement Co to be Possible Value Trap.
Key valuation signals for SAU:3002:
Return-on-Tangible-Equity: 1.20% (61% below median its 10-year median of 3.11)
GF Value™: ﷼9.22 vs. price of ﷼5.72 (38% below fair value)
Industry Position: 76.3% below the Building Materials median (#272 of 398)
No single metric tells the full story. See the SAU:3002 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Najran Cement Co is a Saudi Arabia-based company engaged in the business of manufacturing ordinary portland cement and cement resistant to salts. Its product portfolio comprises ordinary portland cement, portland sulphate resistant cement, portland pozzolanic cement, Lyasah, and Lyasah plus cement. Additionally, the company offers an integrated electronic service for selling and delivering cement to its business customers (companies and institutions) through the Wasel App. It is engaged in one operating segment, i.e., manufacturing cement. Geographically, Najran Cement generates the majority of its revenue from the local market, and to a lesser extent, also exports its products to other countries.
59GF Score
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